Hospitality Relief

The scheme allows ratepayers with hospitality businesses in Scotland to claim Rates relief of up to 40% of the Rates charge up to a maximum of £110,000

In order to qualify for this relief, the hospitality premises must have a Rateable Value of £51,000 or less and fall into one of the following property classes:

• Bed and breakfast accommodation
  • Use as bed and breakfast accommodation.
• Camping site
  • Use as a camping site.
• Caravan
  • Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(11)).
• Caravan site
  • Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(12)).
• Chalet, holiday hut and bothy
  • Use as a chalet, holiday hut or bothy.
• Guest house, hotel and hostel
  • Use as a guest house, hotel or hostel, where no significant element of care is provided.
• Public house
  • Use as a public house or nightclub where the following conditions are satisfied—
    (a) a premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by a licensing board under section 26 (issue of licence and summary) of the Licensing (Scotland) Act 2005),
    (b) the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence, and
    (c) the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.
• Restaurant
  • Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.
• Self-catering holiday accommodation
  • Use as self-catering holiday accommodation.
• Timeshare accommodation
  • Use as timeshare accommodation.
• Small music venue
  • Use as a venue to host live music events where each of the following conditions is satisfied—
    (a )the premises are used as an indoor, permanent venue, operating all-year round,
    (b) the venue is used to host live music events for a public audience, and
    (c) the venue has a maximum capacity of 1500 persons.

You can apply for Hospitality relief  using our Application Form.  Please also see our Privacy Statement.

Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.